Rev. Rul. 58-138

Under the provisions of section 309 of the Tariff Act of 1930, as amended, 46 Stat. 690, as amended, 19 U.S.C. 1309, sections 5053 and 5056 of the Internal Revenue Code of 1954, and applicable regulations of the Internal Revenue Service, alcohol, distilled spirits, beer, and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in the following foreign countries and actually engaged in foreign trade or trade between the United States and its possessions, where trade by foreign aircraft is permitted:

Australia

Bahama Islands

Belgium

Bermuda

Brazil

Canada

Costa Rica

Denmark

Dominican Republic

Ecuador

France

Germany, Federal Republic of

Israel

Italy

Japan

Lebanon

Mexico

The Netherlands

Norway

Peru

Sweden

Switzerland

United Kingdom

This Revenue Ruling, which adds the Dominican Republic to lists as previously published, supersedes Revenue Rulings 54-576, C.B. 1954-2, 472; 55-362, C.B. 1955-1, 577; 55-741, C.B. 1955-2, 702; 56-81, C.B. 1956-1, 746; and 58-86, page 592.